Customs Regimes and Procedures

Code:	LNI42		Acronym:	RPA
Scientific Area:	Law Sciences

Occurrence: 2023/24 - 1S

Teaching Area:

Ciências Jurídicas

Courses

Acronym	Nº de Estudantes	Plano de Estudos	Academic Year	Credits	Horas Contacto	Total Hours
LNI	29	Despacho nº 6215/2023	3º	3	45	75

Hours Actually Taught

LNI-3-TA

Theoretical and Practical:

39,00

Teaching - Weekly Hours Theoretical and Practical: 3,00 Type Teacher Classes Hours Theoretical and Practical Totals 1 3,00 Joaquim Manuel Louro dos Reis - ESGT   3,00

Teaching - Responsabilities Teacher Responsabilidade Joaquim Manuel Louro dos Reis - ESGT Responsável

Learning outcomes of the curricular unit (knowledge, skills and competences to be developed by the students)

Know how to identify the sources of customs law.
Know the EU's common commercial policy towards the outside world.
Identify the role of customs authorities in the administration of customs duties and in controlling and supervising the movement of goods.
Frame in light of the CAU the placing of goods, which enter the EU, in one of the customs regimes typified in the CAU.
Calculate the customs value of goods in light of the Common Customs Tariff and tariff classification.
Know and apply EU customs procedures for entry (import) and exit (export) of goods.
Know the VAT regime applicable to imports and exports of goods.
Identify customs infractions in light of the RGIT.

Syllabus

I- INTRODUCTION
1. Concept and sources of customs law
2- EU trade policy
3. The EU UCC.
4. Customs authorities and control of goods

II - IMPORT AND EXPORT RIGHTS.
1. The common customs tariff
2. Origin of goods
3. Value of goods
4. Customs debt and guarantee
5. Payment, refund and payment waiver

III - INTRODUCTION OF GOODS INTO THE EU.
1. Goods receipt
2. Customs regimes.
a) Release for free circulation.
b) Special regimes.

IV- ISSUE OF GOODS
1. Export and re-export.
2. Rights allowances
3. Formalities

V- THE VAT REGIME ON IMPORTS AND EXPORTS.
1. VAT on imports.
1.1. VAT in suspensive regimes.
1.2 Temporary import.
1.3 Regime in external transit and internal community transit with release for consumption.
1.4. The VAT regime on exports.

VI - CUSTOMS OFFENSES.
1. Tax infraction (crime or administrative offense).
2- Practical analysis of administrative offenses and customs crimes in light of the RGIT.

Demonstration of the syllabus coherence with the curricular unit's learning objectives

Development of the ability to analyze legal texts and correctly frame legal issues raised in the resolution of practical cases.

Teaching methodologies (including evaluation)

Teaching method:
Theoretical and practical classes with exposure of content and resolution of practical cases with law enforcement.
Adoption of the continuous evaluation method and will include:
A) Carrying out a written knowledge assessment test, weighted at 80% of the final grade.
B) Completion of a written work on a topic to be chosen by the students from among the topics provided by the teacher, weighted by 20% of the final grade.
Assessment by final exam will be carried out, in accordance with the general regime for assessing knowledge and skills, based on a written test.

Demonstration of the coherence between the teaching methodologies and the learning outcomes

Learning and developing the ability to analyze legal texts and legally frame issues arising from the resolution of practical cases.

Bibliography (Mandatory resources)

Barbosa, Andreia 2022. Direito Aduaneiro Multinivel. Petrony Editora, Lisboa.
Catarino, João R. Vitorino Nuno 2020. Código Aduaneiro da União pós Brexit.
Pereira, Tânia Carvalhais 2020. Direito Aduaneiro Europeu - Vertente tributária. Universidade Católica Editora, Lisboa.

Observations